Trust / NGO Tax Filing
Income tax return filing for trusts, societies and NGOs claiming applicable exemptions.
What's covered
- Form ITR-7 is the income tax return for entities that must file under specific provisions of §139 — §139(4A) for charitable and religious trusts, §139(4B) for political parties, §139(4C) for research associations, news agencies, hospitals and similar institutions, §139(4D) for universities and colleges, and §139(4E) and §139(4F) for business trusts and investment funds.
- A trust or NGO that holds 12A registration enjoys exemption on its income provided the funds are applied to its charitable objects, while 80G registration lets its donors claim a deduction; ITR-7 is where the entity reports its income, application of funds and accumulation, and substantiates that the conditions of exemption are met.
- Where the total income before exemption exceeds the basic limit, the books must be audited and the audit report furnished in Form 10B or Form 10BB, depending on the nature and size of the institution, before the return is filed.
- For AY 2026-27 the return is due by 31 July 2026 where no audit is required and by 31 October 2026 where an audit applies; filing on time protects the entity's exemption and keeps its registration in good standing.
How we work
- 01
Compile accounts and confirm registration status
We assemble the income and expenditure account, balance sheet and receipts, and confirm the entity's 12A and 80G registration position so the exemption claimed in the return is supportable.
- 02
Determine audit and compute taxable income
We check whether the audit threshold is crossed, obtain the audit report in Form 10B or Form 10BB where required, and compute income after applying the exemption for funds spent or accumulated for charitable objects.
- 03
File ITR-7 by the due date
We e-file ITR-7 and complete verification — by 31 July 2026 where no audit applies and by 31 October 2026 in audit cases for AY 2026-27 — with a belated or revised return possible up to 31 December 2026.
Documents required
- PAN of the trust, society or institution
- 12A and 80G registration certificates
- Income and expenditure account and balance sheet
- Audit report in Form 10B or Form 10BB, where applicable
- Details of donations received and funds applied or accumulated
- Bank statements and Form 26AS
Applicable laws & forms
- Income-tax Act 1961 — taxes the income of trusts and institutions, subject to the exemption regime
- §139(4A) to §139(4F) — entities required to file ITR-7, including trusts, political parties, research and educational institutions and business trusts
- §12A — registration granting income exemption where funds are applied to charitable objects; §80G — donor deduction
- Form 10B / Form 10BB — audit reports required where total income before exemption exceeds the basic limit
- §139 — due dates for AY 2026-27: 31 July 2026 (non-audit), 31 October 2026 (audit), belated or revised up to 31 December 2026
Frequently asked questions
Government fees
- Statutory / government fee (indicative)
- ₹0
Indicative government fee · last verified 2026-06-07. Our professional charges are shared on consultation.